2014年-世界发展银行全球_Bangladesh_-_Revenue_Mobilization_Program_for_Results__VAT_Improvement_Program_Technical_Assessment_75页_1mb

报告摘要

Revenue Mobilization Program for Results: VAT Improvement Program Summary

Core Content

The Revenue Mobilization Program for Results (PfR): VAT Improvement Program in Bangladesh aims to modernize the Value Added Tax (VAT) system, improve transparency, and increase VAT revenues to support the country's broader tax reform agenda and economic development goals. The program is part of the Tax Modernization Plan 2011-2016, endorsed by Parliament in June 2011, and is supported by the IMF's Extended Credit Facility (ECF) and other development partners.

Main Objectives

Increase VAT revenues as a percentage of GDP.
Enhance transparency in VAT administration through compliance with the Right to Information (RTI) Act.
Modernize and streamline VAT operations to align with the new VAT Law introduced in 2012.
Reduce tax evasion and corruption by improving compliance and administrative efficiency.
Support the broader tax reform agenda and achieve a medium-term tax-to-GDP ratio of 12.2% by FY 2016.

Key Activities

The program supports four main activities:

Operational modernization of the VAT Wing of the National Board of Revenue (NBR).
Introduction of an Integrated VAT Management System with automation and ICT support.
Institutional strengthening and capacity building through training and change management.
Program management, including coordination, communication, and taxpayer education.

These activities are designed to improve the efficiency, transparency, and compliance of the VAT system, while reducing administrative costs and increasing taxpayer satisfaction.

Program Duration and Funding

Implementation Period: FY13–FY18 (six fiscal years).
Total Program Expenditure: US$70 million for the VAT Improvement Program and US$3 million for verification activities.
IDA Resources: $60 million.
Government Financing: US$13 million, which is guaranteed and predictable through the approval of the Development Project Proposal (DPP).

Strategic Relevance

Tax Revenue Performance

Bangladesh's tax-to-GDP ratio was 10.4% in FY2012, lower than many South Asian countries.
The VAT-to-GDP ratio was 3.3% in FY2009, significantly below the average of 0.34% for low-income countries.
The new VAT Law is expected to increase VAT revenues to 4.6% of GDP by the end of the program.

Tax System Weaknesses

Inefficient tax administration due to outdated organizational structure, poor management, and weak human resources.
Narrow tax base and high levels of tax exemptions in the current system.
Skewed tax structure with indirect taxes dominating.
Complex and non-transparent tax system leading to evasion and corruption.
Low tax effort index of 0.41 in 2010, indicating that only 41% of potential revenues were collected.

Implications for Governance

Improved tax systems can promote good governance, accountability, and social justice.
The new VAT system is expected to increase government revenues, provide fiscal space for public sector improvements, and enhance state-society relationships.

Technical Soundness

The new VAT Law (2012) introduces a modern, self-assessment-based system with fewer exemptions.
The Integrated VAT Management System will be built on a COTS (Customized Off-the-Shelf) platform, enabling functional restructuring and system harmonization.
Automation of core tax processes is a central component, aiming to reduce manual operations, improve compliance, and enhance taxpayer services.
The Taxpayer Identification Number (TIN) will be introduced to unify taxpayer identification across all tax types.

Institutional and Implementation Arrangements

The NBR is the main implementing body, responsible for VAT collection and tax administration.
The VAT Wing is being restructured along functional lines, moving away from the traditional "type of tax" structure.
A Technology Working Group has been formed to coordinate ICT harmonization and ensure system integration.
Shared infrastructure such as data centers, contact centers, and processing centers are being developed to support cross-taxation integration.
The program management includes a comprehensive communication and change management plan, as well as training and capacity building for staff.

Economic Evaluation

The new VAT Law is expected to broaden the tax base, reduce evasion, and increase government revenues.
The program is aligned with the IMF's ECF and is a key milestone in Bangladesh's economic reform agenda.
IMF technical assistance has been critical in drafting the VAT Law and rules, ensuring alignment with the Tax Modernization Plan.
The economic impact of the program includes increased VAT productivity and better fiscal space for public investment and service delivery.

Risk Analysis and Mitigation

Challenges include:
- Resistance from senior management due to concerns about organizational restructuring and system integration.
- Short tenure of the NBR Chairman (typically one year), limiting long-term planning.
- Vested interests in the current system may hinder reform.
- Fragmented IT systems and lack of a unified strategy may lead to automation in silos.
Mitigation Strategies:
- A step-wise approach to organizational restructuring and system integration.
- Continued support from development partners and the IMF.
- Coordination mechanisms such as the Technology Working Group.
- Training and capacity building to prepare staff for new systems and processes.

Conclusion

The VAT Improvement Program is a strategic initiative to modernize and streamline the VAT system in Bangladesh, supporting the government's broader tax reform agenda and economic development goals. By introducing a modern VAT administration, improving transparency, and increasing voluntary compliance, the program aims to enhance tax revenues, reduce corruption and evasion, and improve public services. The program is expected to have positive spillover effects in other tax areas and is supported by a comprehensive funding framework, including IDA resources and government financing.